Strategic Management Accounting disclosure, ownership structure, and firm characteristics in Indonesia manufacturing companies

Strategic Management Accounting disclosure, ownership structure, and firm characteristics in Indonesia manufacturing companies

Why managers should choose to disclose their information with investors is one of the major issues in accounting research. Because of information asymmetry and the agency problem, disclosure is an important aspect of the modern capital market. This study aims to measure the extent of Strategic Manag...

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Bibliographic Details
Main Authors: Setianingtyas Honggowati, Rahmawati Rahmawati, Y Anni Aryani, Agung Nur Probohudono
Format: Article
Language:English
Published: Universitas Merdeka Malang 2019-07-01
Series:Jurnal Keuangan dan Perbankan
Subjects:
Firm characteristics
Ownership structure
Strategic Management Accounting
Voluntary disclosure
Online Access:http://jurnal.unmer.ac.id/index.php/jkdp/article/view/3228

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